HomeMy WebLinkAbout2004-07-27; City Council; 17728; Business License Tax Refund Macbeth ApartmentCITY OF CARLSBAD -AGENDA BILL k@
AB# 17,728
MTG. 07-27-04
DEPT. FIN
TITLE:
REFUND TO MACBETH APARTMENT
SYSTEMS, INC.
FOR
BUSINESS LICENSE TAX CITY MGR.
RECOMMENDED ACTION:
Adopt Resolution No. 2004-248
$2,000.00 in'business license tax.
authorizing a refund to Macbeth Apartment Systems, Inc. of
ITEM EXPLANATION:
Macbeth Apartment Systems, Inc. made a mathematical error in calculating the business license tax
due for the fiscal year 2004/2005. They have requested a refund for this overpayment.
The Finance Department verified the business tax computation for Macbeth Apartment Systems, Inc.,
and confirmed the mathematical error and overpayment.
Section 5.04.130 of the Carlsbad Municipal Code requires Council approval of any refund in excess of
$500. Therefore, staff is recommending approval of a refund to Macbeth Apartment Systems, Inc of
$2,000.00.
FISCAL IMPACT:
The refund will result in a $2,000.00 refund. No true fiscal impact as the payment was in error.
1. Resolution No.
Systems, Inc.
2004-248 authorizing a refund of business license tax to Macbeth Apartment
DEPARTMENT CONTACT: Colette Wengenroth, (760) 602-2430; cweng@ci.carlsbad.ca.us.
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Exhibit 1
RESOLUTION NO. 2004-248
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA, REFUNDING
BUSINESS TAX PAYMENT TO MACBETH
APARTMENT SYSTEMS, INC.
WHEREAS, Macbeth Apartment Systems, Inc. overpaid its business license tax to the
City of Carlsbad; and
WHEREAS, the Finance Department confirmed the overpayment by Macbeth Apartment
Systems, Inc. and verified the refund amount.
NOW, THEREFORE, BE IT RESOLVED,
SECTION I. That the above recitals are all true and correct.
SECTION 2. That a refund of business license tax of $2,000.00 to Macbeth Apartment
Systems, Inc. is authorized
PASSED, APPROVED AND ADOPTED at a regular meeting of the Carlsbad City
Council held on the 27th day of July , 2004 by the following vote, to wit:
AYES: Council Members Lewis, Fin
NOES: None
ABSENT: None
ATTEST:
(SEAL)